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國家推集成電路和軟件企業稅務優惠政策最多免稅10年
阿思達克 08-05 09:10
國務院印發《新時期促進集成電路產業和軟件產業高質量發展的若干政策》明確,鼓勵的集成電路線寬小於28納米,且經營期在15年以上的集成電路生產企業或項目,第一年至第十年免徵企業所得稅。國家鼓勵的集成電路線寬小於65納米,且經營期在15年以上的集成電路生產企業或項目,第一年至第五年免徵企業所得稅,第六年至第十年按照25%的法定稅率減半徵收企業所得稅。

國家鼓勵的集成電路線寬小於130納米,且經營期在10年以上的集成電路生產企業或項目,第一年至第二年免徵企業所得稅,第三年至第五年按照25%的法定稅率減半徵收企業所得稅。國家鼓勵的線寬小於130納米的集成電路生產企業納稅年度發生的虧損,准予向以後年度結轉,總結轉年限最長不得超過10年。

國家鼓勵的集成電路設計、裝備、材料、封裝、測試企業和軟件企業,自獲利年度起,第一年至第二年免徵企業所得稅,第三年至第五年按照25%的法定稅率減半徵收企業所得稅。

國家鼓勵的重點集成電路設計企業和軟件企業,自獲利年度起,第一年至第五年免徵企業所得稅,接續年度減按10%的稅率徵收企業所得稅。(ta/w) ~

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